include intergenerational wealth transfers (gifts and inheritances), which are gaining importance since 1990, as research …Private wealth is a crucial factor for the economic well-being of households. Key determinants of private wealth … suggests. We conduct a detailed investigation of the distribution of wealth transfers in eight Euro-area countries. First, we …

We quantify the size and tax-responsiveness of financial transfers made to heirs before death. The wealth of singles … to children, while long-term care copayments can explain the remainder. Tax-reducing transfers are made across the wealth … to gift taxation, we estimate Frisch elasticities of gifts to the net-of-tax rate between 9, for those giving around €27 …